2025-12-04T13:21:33-05:00 2025-09-30 611129886 KELLEY GALLOWAY SMITH GOOLSBY PSC 5086 WOOSTER ROAD CINCINNATI OH 45226 990 2024-10-01 310486880 THE WESTERN HILLS COUNTRY CLUB CO WEST 5139220011 PO BOX 58644 CINCINNATI OH 45258 ALAN BIEBER TREASURER 5139220011 2025-12-02 true false KEITH N HOLMES CPA P01535869 5137459204 2025-12-04 2024 2025-03-06 01:10:19Z ALAN BIEBER PO BOX 58644 CINCINNATI OH 45258 8262249 false X N/A X 1912 OH TO PROVIDE FIRST CLASS FACILITIES AND SERVICES TO OUR MEMBERS WHILE OPERATING WITH THE HIGHEST STANDARDS OF INTEGRITY AND PROFESSIONALISM. 9 0 217 221536 18241 0 3551712 3845563 18410 22679 1237579 2170411 4807701 6038653 0 0 573994 577581 0 0 4036590 4120678 4610584 4698259 197117 1340394 6583531 7402950 1689208 1166833 4894323 6236117 X TO PROVIDE FIRST CLASS FACILITIES AND SERVICES TO OUR MEMBERS WHILE OPERATING WITH THE HIGHEST STANDARDS OF INTEGRITY AND PROFESSIONALISM. false false 1326742 GREENS COMMITTEE 225462 CLUBHOUSE COMMITTEE 97356 SWIMMING POOL COMMITTEE 1874280 GOLF & GOLF CAR COMMITTEES 1874280 3523840 false false false false false false false false false true false false true true false true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 20 0 true 217 true true true false false false false 1605964 697601 false false false X 9 0 false false false false true true true true true false false true true true true true true true true false X PAUL GARRETT 5139220011 PO BOX 58644 CINCINNATI OH 45258 X PAUL GARRETT GENERAL MANA 40.00 X 300569 0 22293 BRAD CHAFFIN DIRECTOR 1.00 X 0 0 0 JOHN DEREMO DIRECTOR 1.00 X X 0 0 0 ANDY LEWIS DIRECTOR 1.00 X 0 0 0 ROB MATHEWS DIRECTOR 1.00 X 0 0 0 DAN RYAN DIRECTOR 1.00 X 0 0 0 JILL STAUBITZ DIRECTOR 1.00 X 0 0 0 DAVID WHITMER DIRECTOR 1.00 X 0 0 0 ALAN BIEBER TREASURER 1.00 X 0 0 0 MIKE GAY SECRETARY 1.00 X 0 0 0 JIM ROLFES VICE PRESIDE 1.00 X 0 0 0 TODD THOMPSON PRESIDENT 1.00 X 0 0 0 300569 22293 1 false true false MEMBERSHIP DUES 713910 3474490 3474490 INITIATION FEES 371073 371073 3845563 19241 19241 4000 562 3438 3438 3438 2294168 2223034 71134 -131161 202295 ASSESSMENTS 1234890 1234890 GOLF CAR RENTALS 380048 380048 GUEST PRIVILEGES - GREENS 713990 291754 291754 192585 192585 2099277 6038653 5817117 221536 X 300569 225427 75142 277012 238357 38655 34008 34008 4443 4443 33835 33835 677531 495316 182215 GREENS COMMITTEE 1352500 1326742 25758 GENERAL & ADMINISTRATIVE 641106 321408 319698 CLUBHOUSE COMMITTEE 532417 225462 306955 GOLF COMMITTEE 276998 272328 4670 567840 418800 149040 4698259 3523840 1174419 0 465299 239441 519569 1438810 691252 884465 77250 79792 97762 103332 11738462 7619120 4104162 4119342 628237 537768 6583531 7402950 215367 132193 276722 294545 539565 81594 657554 658501 1689208 1166833 X 31900 33300 3763435 3763435 1098988 2439382 4894323 6236117 6583531 7402950 X 1340394 1400 X false true X true false 183544 183544 4358113 2891389 1466724 3293207 2401337 891870 3903598 2326394 1577204 4119342 FINANCE LEASE - ROU ASSET 506719 OPERATING LEASE - ROU ASSET 31049 537768 LONG-TERM FINANCE LEASE 226541 CURRENT PORTION FINANCE LEASE 140488 ACCRUED REAL ESTATE TAXES 88287 ACCRUED PAYROLL 84160 OHIO SALES TAX 47741 CLUB IMPROVEMENT CERTIFICATES 27200 LONG-TERM OPERATING LEASE 19277 CURRENT PORTION OPERATING LEASE 11772 DUES RESIGNED MEMBERS 7900 ACCRUED PAYROLL TAXES 4720 ACCRUED INTEREST 415 658501 8261688 2223035 2223035 6038653 6038653 6921294 2223035 2223035 4698259 4698259 SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD AND DIRECT EXPENSES OF RESTAURANT & BAR 2,223,035 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD AND DIRECT EXPENSES OF RESTAURANT & BAR 2,223,035 false false false PAUL GARRETT GENERAL MANAGER 252269 48300 22293 322862 FORM 990, PAGE 2, PART III, LINE 4D GOLF & GOLF CAR COMMITTEES FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS CAPTIAL STOCK HOLDING MEMBERS THAT ARE MEMBERS OF THE COUNTRY CLUB. THE MEMBERS ELECT THE INDIVIDUAL DIRECTORS TO THE BOARD OF DIRECTORS FOR THREE-YEAR ROTATING TERMS ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS OF THE BOARD OF DIRECTORS, THE ORGANIZATION'S GOVERNING BODY, ARE ELECTED FOR THREE-YEAR ROTATING TERMS BY THE STOCKHOLDING MEMBERS OF THE COUNTRY CLUB. FORM 990, PAGE 6, PART VI, LINE 7B ASSET PURCHASES OF GREATER THAN 50,000 REQUIRE APPROVAL BY MEMBERSHIP VOTE. ANY CHANGES TO THE ORGANIZATION'S CONSTITUTION MUST ALSO BE APPROVED BY MEMBERSHIP VOTE. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT COPY OF FORM 990 WAS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR COMMENT AND REVIEW DURING ITS REGULAR MONTHLY MEETING. ANY QUESTIONS OR COMMENTS ABOUT THE VARIOUS SECTIONS OF FORM 990 WERE DISCUSSED AT THE MEETING, AND THE NECESSARY CHANGES WERE MADE TO THE RETURN BEFORE FILING THE INFORMATION RETURN WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C ALL VENDORS ARE SUBJECT TO PERIODIC PRICE REVIEWS AND COMPETITIVE BIDDING. SPECIALTY PURCHASES ARE MANAGED THROUGH SUB-COMMITTEES AND REQUIRE BOARD CONSENSUS AND APPROVAL. DIRECTORS ARE MADE AWARE OF THEIR FIDUCIARY RESPONSIBILITIES WHEN THEY ARE ELECTED TO THE BOARD. DIRECTORS AND KEY MANAGERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST ISSUES AS THEY OCCUR ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A THE SALARY OF THE GENERAL MANAGER IS REVIEWED ANNUALLY BY THE PRESIDENT AND EXECUTIVE COMMITTEE OF THE BOARD DIRECTORS. THE BOARD IS AWARE OF THE SALARIES OF GENERAL MANAGERS FROM OTHER COUNTRY CLUBS IN THE AREA. FORM 990, PAGE 6, PART VI, LINE 15B THERE IS A FORMAL POLICY IN PLACE, BUT OFFICERS DO NOT CURRENTLY RECEIVE COMPENSATION FROM THE CLUB. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE MEMBERS UPON REQUEST AT THE BUSINESS OFFICE DURING NORMAL BUSINESS HOURS. FORM 990, PART IX, LINE 24E REAL ESTATE TAXES 80,013 39,409 0 SWIMMING POOL COMMITTEE 97,356 0 0 INSURANCE 67,282 29,923 0 GOLF CAR COMMITTEE 77,839 0 0 PUBLICITY & PLANNING COMM 0 64,426 0 ENTERTAINMENT COMMITTEE 47,056 0 0 RETIREMENT PLAN 33,547 7,051 0 FINANCE LEASE EXPENSE 6,943 3,420 0 CADDY 8,764 0 0 FEDERAL INCOME TAX 0 4,811 0 TOTAL 418,800 149,040 0 FORM 990, PART XI, LINE 9 25 SHARES OF 100 PAR VALUE MEMBERSHIP CERTIFICATE 2,500 11 SHARES OF 100 PAR VALUE MEMBERSHIP CERTIFICATE -1,100 TOTAL 1,400